Page:United States Statutes at Large Volume 44 Part 2.djvu/148

 108 SIXTY~N"INTH CONGRESS. Sasa. I. Cu. 27. 1926. ”°f`;§!jQ*‘ before the Board or auyydivision; or the Board may, on its 0wu motion, make such other disposition thereof as it deems advisable. p0f’t‘Q"‘°“"°“ °‘ “* "(d) The Board shall provide for the publication of its reportk at tho Government Printing Oiliee in such form and manner as may be best adaptedior public information and use, and such authorized Eifwt M ¤vid¤¤¢¤- publication shall be competent evidence of the reports of the Board therein contained in all `eourts of the United. States and of the sev- eral States wit'hout` my further roof or authentication thereof. Such reportslbhail be subject bo‘sal)e in the same manner and upon _ the same terms as othegigublic documents. t t m§*§§‘gQ§§‘gt_ °'“°° ’” “(e) The fprinciigl A ce of the Board shall be in the District of Coliunbia, butthe oard ortany of its divisions mav sit at any place M°°"°“ °“°"“°‘°‘ within the United States. The times and places 0} the meetings of the Board and of its divisions shall be prescribed by the chairman with an view to securing reasonable opportunity to taxpayers to appear beforettlie Board or any of its dwisions, with as little incon- H venience and` expense to taxpa ers as is racticable. bJii°5i$, in pub ° “(f) The Secretary of the 'Freasury sgall provide the Board with suitable rooms in courthouses or other buildings when necessary for hearings by the Board, or any division thereo, outside the District of Columbia. Witnesses. LL `VITNEBSES m·}i’§fg‘g‘,§‘*gm‘f’ ’°°“‘° " Sac. 908. For the eilicient administration of the functions vested ' in the Board or any division thereof, any member of the Board, or any employee of the Board designated m writing for the purpose by the chairman, may administer oaths, and any member of the Board may examine witnesses and require, bysubpoena ordered by the Board orany division thereof and signed by the member, (1) the attendance and testimony of witnesses, and the production of all necessary ` returns, booksypupers, documents, correspondence, and other evidence, from any place in the United States at an? desig- D¤1>***“°¤¤· nated place of hearing, or (2) the taking of a deposition be ore any designated individual competent to administer oathaunder this Act. In t e case of a deposition the testimony shall be reduced to writin by the individual takinv the deposition or under his direction ang _ shall then be subsbribednby the epbnent; W‘°‘“"`·`“"’°·°*°· "Smc. 909. (sa.) Any witness summoned or whose deposition is taken under section 908 shall receive the*s`ame fees and milea as M<><i¤ ¤fv¤v¤¤¤¤=- witnesses in courts of the United States. Such fees and milfage gra? the expenses of taking any such deposition shall be paid as 0 ows: . l Y · wgeme for com- _ "(1) Inthe case of witnesses for the Commissioner, such pay- “"’“°"°" ments shall be made by the Secretary out of any moneys a propriated far the collection of internal-revenue taxes, and may  made in a vance. e ‘ “ ( t “ ‘ oem wm¤¤»•¤.. ‘;§2)_ in-*the ease of any other witnesses, such payments shall be ina e, sub'ect to’,ruIes prescribed by the‘Board, by the party at whose ustauee tile witness appears or the deposition is taken. ,_E’f§§§f'?,(§‘,? °,{$§§ "(b) This section shall take effect as of June 2, 192Q in the case ¤¤¤•¤¤<·¤- of fees, mileage orexpenses accrued priortd, but remaining unpaid at the time 0f,’tiie enactment of the Revenue Act of 1926i p§;,{,?,$,‘,§§““‘°’ °”" "'mxr·eNp1·1·mms nrn rnnsoxxnn p,Q`?,§§§{§§‘,§;,d‘{*°·· °" “ Sm. 910. The members of Qthe Board shall receive necessary 1·»»,p.im. traveling expenses, and expenses *actua11y incurred for subsistence while traveling on duty and away from their designated stations, subject to the same limitations in amount as are now or may here- after be applicable to the Board of General Appraisers. The